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Customs Rules, 2001. - Federal Board of Revenue

401 CHAPTER VIII Customs rules , 2001 ( (I)/2001, DATED ) Chapter Contents- Page No. I. Definitions 405 II. Baggage [Omitted][See (I)/2006] III. Imports by Privileged personnel 406 IV. Prior Release of consignments 407 V. Auction & Auctioneers 411 VI. Temporary importation of motor vehicles. 418 VII. Re-export of frustrated cargo. 420 VIII. Licensing 420 IX. Valuation procedures 432 X. Maintenance of Accounts/records. 440 XI. Recovery of arrears 442 XII. Exports draw back (same state goods) 461 2. Duty drawback (claim payment) 462 3. Export Processing Zones 466 4. Omitted 5. Release of raw hides for manufacture of exportable goods 470 6. Omitted 7. Duty and Tax Remission for exports. 474 8. Determination of materials and fixation of rates (IOCO) 486 XIII Deferment of duties 493 1. Machinery 493 2. Ships for scrapping 498 XIV. Transshipment of goods 500 XV. Warehousing procedures 518 XVI.

403 MEMORANDUM CUSTOMS RULES 2001 NOTIFIED VIDE S.R.O.450(I)/2001, DATED 18.06.2001. S.No. Subject Old Notification No. and Date Rules No. Page No.

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Transcription of Customs Rules, 2001. - Federal Board of Revenue

1 401 CHAPTER VIII Customs rules , 2001 ( (I)/2001, DATED ) Chapter Contents- Page No. I. Definitions 405 II. Baggage [Omitted][See (I)/2006] III. Imports by Privileged personnel 406 IV. Prior Release of consignments 407 V. Auction & Auctioneers 411 VI. Temporary importation of motor vehicles. 418 VII. Re-export of frustrated cargo. 420 VIII. Licensing 420 IX. Valuation procedures 432 X. Maintenance of Accounts/records. 440 XI. Recovery of arrears 442 XII. Exports draw back (same state goods) 461 2. Duty drawback (claim payment) 462 3. Export Processing Zones 466 4. Omitted 5. Release of raw hides for manufacture of exportable goods 470 6. Omitted 7. Duty and Tax Remission for exports. 474 8. Determination of materials and fixation of rates (IOCO) 486 XIII Deferment of duties 493 1. Machinery 493 2. Ships for scrapping 498 XIV. Transshipment of goods 500 XV. Warehousing procedures 518 XVI.

2 Landing and clearing of Parcel rules 536 XVII. Alternate Dispute Resolution. 538 XVIII Transportation of Cargo 540 1. Cargo Declaration 540 2. Arrival and Departure of vessels 541 402 XIX Reference to High Court 552 XX Repayment of Customs duty [Omitted] XXI Pakistan Customs Computerized System Customs Computerized System 554 XXII Transport of POL products to Afghanistan 599 XXIII ATA Carnet rules 605 XXIV Mutilation or Scrapping of Goods 638 XXV Afghanistan Pakistan Transit Trade rules 639 403 MEMORANDUM Customs rules 2001 NOTIFIED VIDE (I)/2001, DATED Subject Old Notification No. and Date rules No. Page No. (1) (2) (3) (4) (5) 1 Passenger's Baggage (Import) rules . [Omitted] Vide (I)/2006, dt. 570(I)/98 2 Customs concessions to privileged personnel arriving under various foreign aid programme or projects (34)Cus-III/58 38-42 405 3. Prior Release of Urgent consignments (Imports and Export) rules .

3 (I)/94 dated 43-48 407 4 Registration of Auctioners and Auction Procedure rules . 663(I)/96 dt. 49-75 411 5 Temporary Importation of Motor Vehicles rules . 974(I)/79 76-85 418 6 Frustrated Cargo Export rules 3(I)/70, dt 86-89 420 7. Customs Agents ( rules ) (I)/71 dated 90-106 420 8 Customs Valuation (Determination of Value of Imported Goods rules ). 1369(I)/99 107-125 432 9 Importers (Maintenance of ) Accounts rules . 375(I)/2000 dt. 126-132 440 10 Customs Recovery rules . 677(I)/92 dt. 133-215 442 11 The Drawback (Same State Goods) rules . 2(I)/72 216-219 461 12 Duty Drawback(Claim Payment) rules . 905(I)/98 dt. 220-224 462 13. Export Processing Zone (EPZ) rules 225-236 466 14 Manufacturing in Bond rules .(Omitted) 1140(I)/97 237-263 15. rules regarding duty free clearance of raw hides and skins imported for the manufacture of goods meant wholly for export. (I)/96 dated 264-278 470 16 Common Bonded Warehouse (Conventional) rules (Omitted) 843(I)/98 dt.

4 279-295 404 17. Duty and Tax Remission (DTRE) for Export rules . (I)/2001 dated 296-307 474 18. Determination of Imported Materials and Fixation of Rates for Repayment or Duty Drawback rules (IOCO). (I)/2001 dated 308-313 486 19 Deferment of Import duties (Power, gas and energy Projects) rules . 36(I)/94 314-321 493 20 Deferment of Import Duty (ships for scrapping) rules . 245(I)/93 322-324 498 21. Transshipment (I)/2007 dated 326-341 500 22. Warehousing. 342-363 518 23. Landing and Clearing of parcels rules . 364-376 536 24. Alternate Dispute Resolution. (I)/2004, dated 19-07-2004 377-386 538 25. Transportation of cargo (I)/2005 dated 387-391 539 26. Arrival and Departure of vessels (I)/2005 dated 392-419 550 27. Reference to High Court (I)2005, dated 420 552 28. Repayment of Customs duty (I)/2005 dated 421 29. Pakistan Customs Computerized System Customs Computerized System (I)/2007 dated 422-556 552 30.

5 Transport of POL Products to Afghanistan (I)/2007, dated 557-569 597 31. ATA Carnet rules (I)/2007 dated 570-591 605 32. Mutilation or Scrapping of Goods (I)/2011 dated 592-597 638 33. Afghanistan Pakistan Transit Trade rules (I)/2011, dated 598-652 639 405 GOVERNMENT OF PAKISTAN Revenue DIVISION CENTRAL Board OF Revenue NOTIFICATION Islamabad, the 18th June, 2001. ( Customs ) 450(I) In exercise of the powers conferred by section 219 of the Customs Act,1969 (IV of 1969), the Central Board of Revenue is pleased to make the following rules , namely:- CHAPTER I PRELIMINARY 1. Short title and (1) These rules may be called the Customs Rules, 2001. (1A) Unless specifically provided in the rules for Pakistan Customs computerized System, 2005, these rules shall apply. (2) They shall come into force at once. 2. (1) In these rules , unless there is anything repugnant in the subject or context,- (a) "account" means all books, records, correspondence, bank and other financial statements; (b) "Act" means the Customs Act, 1969 (IV of 1969); (c) "appropriate officer" includes officers superior to an appropriate officer; (d) "Collector", "Additional Collector", "Deputy Collector" and "Assistant Collector", respectively, means Collector of Customs , Additional Collector of Customs , Deputy Collector of Customs and Assistant Collector of Customs appointed under section 3 of the Act in relation to an area of his jurisdiction; (e) "duties" includes Customs -duty leviable under the First Schedule to the Customs Act, 1969; (f) importer means a person who imports goods.

6 (fa) Pakistan Customs Computerized System Customs Computerized System means the Customs Computerized System as defined in clause (ia) of section 2 of the Customs Act, 1969 (IV of 1969); (g) "related persons" means such persons only if,- (i) they are officers or directors of one another's business; (ii) they are legally recognized partners in business; (iii) they are employer and employee; (iv) one of them directly or indirectly controls the other; (v) both of them are directly or indirectly controlled by a third person; (vi) together they directly or indirectly control a third person; or (vii) they are members of the same family; and (viii) any person who directly or indirectly owns, controls or holds five per cent or more of the outstanding voting stock or shares of business of both or each of such related person. Explanation The expression "person" also includes a legal person.

7 406 Explanation Persons who are associated in the business of one another and that one is the sole agent or sole distributor or sole concessionaire, however described, of the other, shall be deemed to be related for the purpose of these rules , if they fall within the criteria herein before specified for related persons. Explanation One person shall be deemed to control another when the former is legally or operationally in position to exercise restraint or direction over the other. (h) stay , for Pakistani nationals, means the duration of continuous living abroad; and, for foreign nationals, means the duration of their valid visa for stay in Pakistan; (i) vehicle means a motor-car, motor-cycle, van, microbus, bus, pick-up, jeep, truck, self-driven caravan and tractor with trailer or semi-trailer or caravan. (2) The words and expressions used and not defined herein shall have the meaning assigned to them in the Act or in the respective Chapters of these rules .

8 CHAPTER II [Omitted] CHAPTER III PRIVILEGED PERSONNEL 38. In this chapter, the expression privileged personnel means all foreign experts, consultants or technicians visiting and resident in Pakistan under a proper Aid Agreement in which provision for the application of these Customs concessions has been made. The expression includes only such personnel as are either directly in the employment of the foreign aid giving Government or Agency or who serve in Pakistan under contract or agreement with such Government or Agency and whose salaries and travelling expenses to and from Pakistan are paid by the foreign Government or Agency. It does not include personnel in the employment of the Federal or Provincial Government. Customs CONCESSIONS 39. The following Customs concessions shall be extended to the privileged personnel, namely:- (a) Import free of custom duty and sales tax of articles for the personal use of the privileged person or members of his family forming part of his personal and household effects including one car per family on his first arrival in Pakistan.

9 The time limit for import will be six months, extendable by the Collector of Customs for a maximum period of 25[eighteen] months from the date of the arrival of the person concerned; (b) 11[ Omitted; (c) Omitted] (d) in addition to the above, a privileged person shall be allowed to import on payment of duty and taxes foodstuff and consumable stores including liquor and tobacco up to a C&F value of two hundred $ per month but the value of liquor will not exceed one hundred $ per month. 80[However, import of alcoholic beverages shall be subject to Import Policy Order.] Note: The privileged personnel may import the monthly quotas prescribed in clauses (a) and (b) of rule 39, for a maximum period of six months at a time. 407 40. Articles imported Customs -duty and sales tax free shall normally be re-exported and shall not be sold or otherwise disposed of within Pakistan except with the prior approval of the Government or in terms of the regulations prescribed by the Government.

10 41. If any other durable articles such as airconditioners, refrigerators, deep freezers, VCR ,DVD, washing machines, etc., are disposed of in Pakistan, Customs -duty and sales tax, etc., shall be payable on the original value at the rate applicable to the goods in question at the time of import. The privileged personnel shall be responsible for the payment of Customs -duty and sales tax and other charges before parting with the articles; provided that no Customs -duty and sales tax shall be payable if sold after three years from the date of import. 42. In order to avail of the concessions under this chapter , a privileged personnel shall furnish to the Customs authorities a certificate duly signed by the Administrative Ministry of the Government of Pakistan concerned both in respect of personal and household effects, etc., imported on first arrival and subsequent monthly imports of foodstuffs, consumable stores, liquors, and tobacco in accordance with the prescribed quotas.


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